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City & County of San Francisco Office of the Assessor-Recorder

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        1. Home
        2. Property Information
        3. Homeowners
        4. Transferring Assessed Value

        Transferring Assessed Value

        San Francisco houses

         

        Under select circumstances, homeowners can transfer the assessed value of their principal residence to a newly purchased or replacement dwelling, or transfer their real property to a child or grandchild without triggering a reassessment.

        • California law allows any person who is at least 55 years of age (at the time of the sale of original/former property) who resides in a property eligible for the Homeowners’ Exemption or currently receiving the Disabled Veterans’ Exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value within the same county.

          Transfer of Assessment to a Replacement Property by Senior Citizens

        • Real property sold or transferred between parents and their children, under limited circumstances, will not be reassessed.

          Reappraisal Exclusion Between Parent to Child

        • Real property sold or transferred from grandparent to grandchild, under limited circumstances, will not be reassessed.

          Reappraisal Exclusion from Grandparent to Grandchild

        • Proposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence.

          Transfer of Property Tax Base For Severely and Permanently Disabled Owners

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        About Us

        The mission of our office is to work together to build a better San Francisco through superior customer service, fair property taxation and the preservation of public records. We value doing our work with the highest levels of integrity and professionalism. 

        Our core responsibilities include locating all taxable property in the City and County of San Francisco (CCSF), identifying ownership, establishing a taxable value, and applying all legal exemptions.

        Learn more

        Main Office

        1 Dr. Carlton B. Goodlett Place
        City Hall, Room 190
        San Francisco, CA 94102-4698

        Main Office Hours:
        Mon - Fri 8:00 A.M. to 5:00 P.M.
        Recorder Office Hours (Main Office):
        Mon - Fri 8:00 A.M. to 4:00 P.M.

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        Business Personal Property Division

        Contact Us

        For general information or to give us your feedback, please call 415-554-5596 during normal business hours. After business hours, please call 3-1-1.

        Contact 3-1-1

        See Also

        • Treasurer & Tax Collector
        • County Clerk
        • Department of Building Inspection
        • Planning Department
        • Assessment Appeals Board
        • State Board of Equalization